Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

An upper-limit check across additional information on remuneration of identified staff and remuneration awarded for the financial year (R 02.00, R 09.00, row 0250, EBA rule v12599_m)

A warning in the remuneration benchmarking, credit institutions return (REM benchmarking), on templates R 02.00, additional information on remuneration of identified staff and R 09.00, remuneration awarded for the financial year.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Take these four added up, all for total amount of contributions to discretionary pension benefits (EUR) in year N (included in other forms of variable remuneration):

  • MB management function
  • MB supervisory function
  • Other identified staff
  • Other senior management

The result cannot be more than these four added up, all for total variable remuneration:

  • MB supervisory function
  • MB management function
  • Other identified staff
  • Other senior management

The headline gives only the kind of check and the template, because some of its cells have no name of their own in EBA’s template.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

R_02.00: Total amount of contributions to discretionary pension benefits (EUR) in year N (included in other forms of variable remuneration), MB Management function + R_02.00: Total amount of contributions to discretionary pension benefits (EUR) in year N (included in other forms of variable remuneration), MB Supervisory function + R_02.00: Total amount of contributions to discretionary pension benefits (EUR) in year N (included in other forms of variable remuneration), Other identified staff + R_02.00: Total amount of contributions to discretionary pension benefits (EUR) in year N (included in other forms of variable remuneration), Other senior management <= R_09.00: Total variable remuneration, MB Supervisory function + R_09.00: Total variable remuneration, MB Management function + R_09.00: Total variable remuneration, Other identified staff + R_09.00: Total variable remuneration, Other senior management

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark R 02.00 and R 09.00 as reported.
  5. 05This is a warning. It does not stop the filing on its own, but your authority may ask you to explain it.

The cells it reads

Additional information on remuneration of identified staff (R 02.00)

Row

  • 0250Total amount of contributions to discretionary pension benefits (EUR) in year N (included in other forms of variable remuneration)

Columns

  • 0010MB Supervisory function
  • 0020MB Management function
  • 0090Other senior management
  • 0100Other identified staff

Remuneration awarded for the financial year (R 09.00)

Row

  • 0090Total variable remuneration

Columns

  • 0010MB Supervisory function
  • 0020MB Management function
  • 0030Other senior management
  • 0040Other identified staff
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

sum({R_02.00,r0250,c0020,},{R_02.00,r0250,c0010,},{R_02.00,r0250,c0100,},{R_02.00,r0250,c0090,}) <= sum({R_09.00,r0090,c0010,},{R_09.00,r0090,c0020,},{R_09.00,r0090,c0040,},{R_09.00,r0090,c0030,})

Every REM benchmarking rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.